DOVER, Del. — A proposed bill in the Delaware House of Representatives would change the eligibility requirements for seniors seeking a property tax credit, lowering the state's domicile requirement from 10 years to three years beginning in 2026.
House Bill 72, sponsored by Rep. DeShanna Neal, Rep. Stell Parker Selby, Rep. Kerri Evelyn Harris, and Sen. Kyra Hoffner, aims to amend Title 14 of the Delaware Code regarding the senior property tax credit.
Currently, seniors who established residency in Delaware after Dec. 31, 2017, must live in the state for at least 10 consecutive years before qualifying for the credit. However, the bill proposes that beginning in 2026, all seniors who have lived in Delaware for at least three consecutive years will be eligible.
Weeks ago, Sussex County Council introduced an ordinance to modify its existing senior tax credit to make it align with post-reassessment property values.
The proposed change would align future eligibility with the standard that was in place before 2018, when the requirement was increased from three to 10 years. The bill must pass both the House and Senate before being signed into law.